Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Tax Rate Applicable to and the Setoff of Tax on Overseas Income of High and New Technology Enterprises
财政部、国家税务总局关于高新技术企业境外所得适用税率及税收抵免问题的通知
Foreign income of high and new technology enterprises also enjoys 15% preferential tax rate.
Issue: July/August 2011
CLP Reference: 3230/11.05.31
Promulgated: 31 May 2011
Effective: 01 January 2010
Keywords (click to search):
high and new technology enterprises
overseas income
tax set-off
tax offset
Issued: May 31 2011
Effective: January 1 2010
Applicability: The term “high and new enterprises” refers to the enterprises that are recognised by the recognition authority in accordance with the Measures for the Administration of the Recognition of High and New Technology Enterprises and the Working Guidelines for the Administration...
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